Abstract: At the end of 2025, legislators developed the second package of fiscal measures and the “Little Train Ordinance”, which bring a series of significant amendments to the Fiscal Code and other normative acts, some of them applicable upon their entry into force and others starting with the fiscal year 2026. Among the amendments introduced are those made to the Fiscal Code regarding income tax and mandatory social contributions, issues that will be presented in this article. Thus, we consider the news related to the taxation of income from the provision of accommodation services/renting rooms in own homes, from investments, from the transfer of virtual currency, as well as the taxation of benefits granted for personal gain. Also, issues related to the increase in the maximum ceiling for the payment of social health insurance contribution for independent activities and references to the minimum wage for the income norm are addressed.